Transactions with Customs

The warehouse reference amount, i.e. the amount of liability regarding customs duties and taxes, is generally determined based on the maximum value of the stored goods. In the reference amount, the default liability for value added tax is 24 % and for customs duties it is 6 %. If the warehouse contains only one type of product or a few types of products, the reference amount can be determined according to actual tax and customs duty rates. The reference amount will also include any possible excise duties. As concerns excise duties, 30 % of their average value will be taken into account in the reference amount.

All goods brought into the country must be presented to Customs. Transports arriving by road are presented to Customs, or else the transport operator submits an electronic manifest presentation to Customs. If the undeclared goods are subsequently unloaded into a temporary storage facility, you have 90 days from the date of the manifest presentation, i.e. about three months, to decide what you aim to do with the goods. You can for instance re-export the goods out of the EU or clear them through Customs into Finland.

Please note that 90 days is the maximum time provided by law, and some of the temporary storage keepers apply a shorter time limit.


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